Steven Berger, CPA, FACHE, FHFMA, is president of Healthcare Insights, LLC, a healthcare teaching and consulting firm in Libertyville, IL. Mr. Berger has an extensive background in healthcare finance, having served as vice president of Finance at Highland Park Hospital in Illinois, and as a financial officer at hospitals in New York, New Jersey, and Missouri. He is also a frequent presenter of healthcare finance-related seminars throughout the United States and Canada.